It's not me who said, CPA, can you first understand the new situation in 24 years before you start?Don't be stupid and start for a few months, only to find out that you don't have to memorize anything, it's all useless.
CPA Subject Selection:
2 subjects in 11 years, 6 subjects in 3 years: The upper three subjects (accounting, auditing, and financial management) that are more difficult will be combined with the lower three subjects (tax law, economic law, and strategy) for the preparation of the exam.
3 subjects in 1 year, 6 subjects in 2 years: It is recommended to take the accounting exam first, and it is also a basic subjectPair it with two simpler subjects. It is recommended that in the first year (accounting + tax law + economic law) and the second year (audit + financial management + tax law), 3-hour preparation time is required every day!
1 year 6 subjects: choose carefully!It is suitable for candidates who prepare for the exam full-time and have a relevant professional foundation, which is difficult!
CPA Exam Preparation Time & Difficulty:
Accounting (400-450h) Financial Management (350-400h) Audit (300-350h) Tax Law (250-300h) Economic Law (200-250h) Strategy (200-250h).
24 years of CPA textbooks new changes.
Accounting: Chapter 1.
1) Modify: "Assessment of the performance of the economic responsibility of the management of the enterprise" related expressions.
2) Amendment: relevant expressions of "Accounting Standards System for Business Enterprises".
3) Amend: The title of the section "Section 6 Sustainability Information Disclosure" and related contents, and uniformly change the "sustainability" in this section to "sustainable".
Chapter 2.
1) Add the relevant expression that "data assets belong to inventory accounting".
2) Modify the relevant expressions of "Inventory Recognition Conditions".
3) Add the relevant expressions of "the cost of purchased inventory related to data resources and the cost of inventory obtained by processing".
4) Modify the relevant expressions of "inventory loss or damage".
Chapter 3.
1) Modify the relevant expression of "useful life of more than one fiscal year".
2) Modify the relevant content of "How to Acquire Fixed Assets".
3) Revise the "Corresponding examples of nuclear power plants with specific fixed assets in special industries".
4) Delete the relevant expression of "depreciation of leased fixed assets".
5) Delete the expression "depreciation of unused fixed assets is included in management expenses".
Chapter 4.
1) Revise the relevant contents of the "Concession".
2) Revise the relevant content of "land use right".
3) Modify and add the relevant expressions of "conditions for recognition of intangible assets".
4) Revise the relevant expression of "discount rate of purchased intangible assets".
5) Added the relevant expression "data resources related to self-developed intangible assets".
6) Added the relevant expression "enterprises purchase ongoing R&D projects".
7) Revise the relevant expressions of the "Basic Principles for the Treatment of Internal R&D Expenditures".
8) Modify the relevant expressions of "intangible assets**".
9) Delete the content related to "lease of intangible assets".
CPA ยท The rest of the word limit has been compiled into a PDF, which can be shared by clicking the link below to get it for free.